第九条の六（譲渡割の納付の特例等）
Supplementary Provisions, Article 9-6Special Provisions on the Payment of the Transfer Levy, etc.
A person liable for the transfer levy must, for the time being, notwithstanding Chapter I, Sections 2 through 14 and Article 72-89, pay the transfer levy to the State, together with the payment of consumption tax, in accordance with the rules for the payment of consumption tax. In this case, with respect to payment under each paragraph of Article 72-87 and Article 72-88, paragraph (1), "to the prefecture taxing the transfer levy" in those provisions is deemed to be replaced with "to the State".
譲渡割の納税義務者は、当分の間、第一章第二節から第十四節まで及び第七十二条の八十九の規定にかかわらず、譲渡割を、消費税の納付の例により、消費税の納付と併せて国に納付しなければならない。この場合において、第七十二条の八十七各項及び第七十二条の八十八第一項の規定による納付については、これらの規定中「当該譲渡割課税道府県に」とあるのは、「国に」とする。
Where the transfer levy and consumption tax have been paid, the transfer levy and consumption tax are deemed to have been paid in amounts equal to the amount paid apportioned to the amounts of the transfer levy and consumption tax that were assessed or filed together pursuant to Article 9-4 of the Supplementary Provisions or the preceding Article.
Where the transfer levy has been paid, the State is, by the last day of the second month following the month in which the payment was made, as provided by Cabinet Order, to pay the amount paid as the transfer levy into the prefecture in which the place for tax payment of the consumption tax paid together with that transfer levy is located. In this case, the prefecture that received that payment is to pay to the other prefecture, out of the amount received, the portion relating to the transfer levy of that other prefecture.
国は、譲渡割の納付があつた場合においては、当該納付があつた月の翌々月の末日までに、政令で定めるところにより、譲渡割として納付された額を当該譲渡割に併せて納付された消費税の納税地所在の道府県に払い込むものとする。この場合において、当該払込みを受けた道府県は、当該払込みを受けた金額のうち他の道府県の譲渡割に係るものを当該他の道府県に支払うものとする。
The amount that a prefecture that received payment from the State under the preceding paragraph is to pay to another prefecture and the amount that it is to receive from another prefecture are to be offset against each other between the relevant prefectures, as provided by Cabinet Order.
前項の規定により国から払込みを受けた道府県が他の道府県に支払うべき金額と他の道府県から支払を受けるべき金額は、政令で定めるところにより、関係道府県間でそれぞれ相殺するものとする。